Judgment of the Court (Fourth Section) of 5 April 2017. # Massimo Orsi v Public Prosecutor's Office. # Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Articles 2 and 273 - National legislation providing for an administrative sanction and a criminal sanction for the same facts, relating to the failure to pay value added tax - Charter of Fundamental Rights of the European Union - Article 50 – Principle of ne bis in idem – Identity of the accused or sanctioned person – Non-existence.#Case C-217/15.

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Official record CELEX 62015CJ0217 from European Union at Court of Justice of the European Union. Dated 5 April 2017. Status: decided.

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• Sentenza della Corte (Quarta Sezione) del 5 aprile 2017.#Massimo Orsi contro Procura della Repubblica.#Rinvio pregiudiziale – Fiscalità – Imposta sul valore aggiunto – Direttiva 2006/112/CE – Articoli 2 e 273 – Normativa nazionale che prevede una sanzione amministrativa ed una sanzione penale per gli stessi fatti, relativi all’omesso versamento dell’imposta sul valore aggiunto – Carta dei diritti fondamentali dell’Unione europea – Articolo 50 – Principio del ne bis in idem – Identità della persona imputata o sanzionata – Insussistenza.#Causa C-217/15.

  judgment · IT · 5 April 2017

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